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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

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Gujarat High Court Acquits Accused in Murder Case Due to Lack of Credible Evidence and Unreliable Circumstantial Chain. Conviction under Sections 302, 326, 394, 201, 120(B) IPC and Section 135 Gujarat Police Act Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Parulben Mahendrabhai Godani, was convicted by the learned Additional Sessions Judge, Surat in Sessions Case No. 150/2016 for the murde...

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Supreme Court Upholds Levy of Sewerage Cess on Industrial Unit Discharging Effluents Through Common Treatment Plant into Board's Sewer System. Section 55 of HMWS&S Act, 1989 imposes cess irrespective of direct connection, and proviso applies only when area is not served by any sewerage system.

The appellant, Vasant Chemicals Limited, an amalgamated company manufacturing dye intermediates, obtained bulk water supply from the Hyderabad Metropo...

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Bombay High Court Dismisses Petition in Property Dispute Between Near Relations — Upholds Concurrent Findings of Courts Below. Adverse Possession Claim Fails as Petitioner Failed to Prove Hostile Possession and Ouster of True Owner.

The dispute pertained to a property tussle between near relations. The petitioner, M/s Jwel Buildcon Pvt. Ltd., claimed title by adverse possession ov...

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Bombay High Court Upholds Conviction for Assault and Criminal Intimidation but Grants Probation to Accused. Court holds that benefit of Probation of Offenders Act can be granted even after conviction if no previous conviction is proved and circumstances warrant leniency.

The case arises from a private complaint filed by Sushil Sawant (appellant) against six accused persons (respondents 2 to 7) alleging offences under S...

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Bombay High Court Dismisses Insurer's Writ Petition Against Insurance Ombudsman Award in Life Insurance Claim. Non-Disclosure of Pre-Existing Ailments Not Proven to be Material Under Section 45 of Insurance Act, 1938.

The petitioner, Aditya Birla Sun Life Insurance Co. Ltd., challenged an award dated 31 December 2020 passed by the Insurance Ombudsman, Goa/Mumbai Met...

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High Court of Karnataka Reviews Challenge to CCI Investigation Order in Online Marketplaces Case — Petitioners Contend Lack of Prima Facie Opinion and Appreciable Adverse Effect on Competition Under Section 26(1) of Competition Act, 2002.

The dispute involves writ petitions filed by Amazon Seller Services Private Limited and Flipkart Internet Private Limited, challenging an order dated ...

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Bombay High Court Dismisses Petition Challenging Injunction in Non-Compete Clause Dispute. Temporary Injunction Granted to Restrain Former Employee from Competing with Employer for Three Years Based on Contractual Non-Compete Agreement.

The petitioner, Tapas Kanti Mandal, was employed by Cosmo Films Ltd. as a manager in its Research and Development Department from May 2003. He resigne...

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High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...